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                        							                            <div class="resultItem" onclick="javascript:window.location.href='/vennootschapsbelasting___reserves/wanneer_is_een_reserve__aangetast__/VLTAVEAR_EU16100301/search?';">
                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>VENNOOTSCHAPSBELASTING - RESERVES</h4>
                                <h2><a href="/vennootschapsbelasting___reserves/wanneer_is_een_reserve__aangetast__/VLTAVEAR_EU16100301/search?">Wanneer is een reserve ‘aangetast’?</a></h2>
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Zowel voor vrijgestelde reserves als liquidatiereserves is de zgn. onaantastbaarheidsvoorwaarde van belang. Wat houdt die voorwaarde precies in en wanneer wordt een reserve eigenlijk geacht ‘aangetast’ te zijn? 
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                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>ALGEMENE VERGADERING</h4>
                                <h2><a href="/algemene_vergadering/moet_u_echt_en_fysiek_vergaderen_voor_de_jaarvergadering_/VLTAVEAR_EU16100101/search?">Moet u echt en fysiek vergaderen voor de jaarvergadering?</a></h2>
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Binnenkort is het weer tijd voor de jaarvergadering van uw BV. Moet u dan eigenlijk echt vergaderen of kan alles volledig op papier verlopen?
 <a href="/algemene_vergadering/moet_u_echt_en_fysiek_vergaderen_voor_de_jaarvergadering_/VLTAVEAR_EU16100101/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>VENNOOTSCHAPSBELASTING</h4>
                                <h2><a href="/vennootschapsbelasting/mag_u_gratis_lenen_aan_uw_vennootschap_/VLTAVEAR_EU16100201/search?">Mag u gratis lenen aan uw vennootschap?</a></h2>
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                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>AFTREKBARE KOSTEN</h4>
                                <h2><a href="/aftrekbare_kosten/factuur_van_boekhouder__120__aftrekbaar_/VLTAVEAR_EU16100202/search?">Factuur van boekhouder: 120% aftrekbaar?</a></h2>
                                <p class="resultIntro"> <a href="/aftrekbare_kosten/factuur_van_boekhouder__120__aftrekbaar_/VLTAVEAR_EU16100202/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>ONKOSTENVERGOEDING</h4>
                                <h2><a href="/onkostenvergoeding/een_week_ziek__dus_een_week_minder_onkostenvergoeding_/VLTAVEAR_EU16100204/search?">Een week ziek, dus een week minder onkostenvergoeding?</a></h2>
                                <p class="resultIntro"> <a href="/onkostenvergoeding/een_week_ziek__dus_een_week_minder_onkostenvergoeding_/VLTAVEAR_EU16100204/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>VENNOOTSCHAPSVORMEN - STATUTENWIJZIGING</h4>
                                <h2><a href="/vennootschapsvormen___statutenwijziging/u_had_een_commva__cvba_of_cvoa__nu_nog_iets_doen_/VLTAVEAR_EU16100401/search?">U had een CommVA, CVBA of CVOA, nu nog iets doen?</a></h2>
                                <p class="resultIntro">
Uw vennootschap was een CommVA, CVBA of CVOA. Het hervormde vennootschapsrecht heeft die vennootschapsvormen echter afgeschaft en als u de statuten nog niet gewijzigd heeft, is uw vennootschap op 1 januari 2024 automatisch omgezet in respectievelijk een NV, BV of VOF. Moet u dan nu nog iets doen? 
 <a href="/vennootschapsvormen___statutenwijziging/u_had_een_commva__cvba_of_cvoa__nu_nog_iets_doen_/VLTAVEAR_EU16100401/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>VENNOOTSCHAPSVORMEN - STATUTENWIJZIGING</h4>
                                <h2><a href="/vennootschapsvormen___statutenwijziging/welke_vrijwillige_wijzigingen_aan_de_statuten_van_uw_bv_/VLTAVEAR_EU16100501/search?">Welke vrijwillige wijzigingen aan de statuten van uw BV?</a></h2>
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De statuten van uw BV zijn nog niet aangepast aan het hervormde vennootschapsrecht, maar de afspraak bij de notaris ligt wel vast. U kunt bij die statutenwijziging ook verder gaan dan wat wettelijk verplicht is. Welke van die vrijwillige wijzigingen zijn het meest het overwegen waard en waarom? 
 <a href="/vennootschapsvormen___statutenwijziging/welke_vrijwillige_wijzigingen_aan_de_statuten_van_uw_bv_/VLTAVEAR_EU16100501/search?" class="more">Meer...</a></p>
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							                        							                            <div class="resultItem" onclick="javascript:window.location.href='/vennootschapsbelasting___aftrekbare_kosten/festivaltickets_voor_klanten__geschenken_of_sponsoring_/VLTAVEAR_EU16100601/search?';">
                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>VENNOOTSCHAPSBELASTING - AFTREKBARE KOSTEN</h4>
                                <h2><a href="/vennootschapsbelasting___aftrekbare_kosten/festivaltickets_voor_klanten__geschenken_of_sponsoring_/VLTAVEAR_EU16100601/search?">Festivaltickets voor klanten, geschenken of sponsoring?</a></h2>
                                <p class="resultIntro">
U zou aan enkele goede klanten tickets willen geven voor een muziekfestival of ander evenement deze zomer. De regels inzake belastingen en btw verschillen naargelang uw uitgaven voor de tickets gezien worden als kosten voor relatiegeschenken of voor sponsoring. Hoe zit dat?
 <a href="/vennootschapsbelasting___aftrekbare_kosten/festivaltickets_voor_klanten__geschenken_of_sponsoring_/VLTAVEAR_EU16100601/search?" class="more">Meer...</a></p>
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							                        							                            <div class="resultItem" onclick="javascript:window.location.href='/geld_uit_uw_vennootschap_halen___dividend/welke_liquidatiereserves_zijn_in_2024_uitkeerbaar_tegen_5__/VLTAVEAR_EU16100701/search?';">
                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>GELD UIT UW VENNOOTSCHAP HALEN - DIVIDEND</h4>
                                <h2><a href="/geld_uit_uw_vennootschap_halen___dividend/welke_liquidatiereserves_zijn_in_2024_uitkeerbaar_tegen_5__/VLTAVEAR_EU16100701/search?">Welke liquidatiereserves zijn in 2024 uitkeerbaar tegen 5%?</a></h2>
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Als uw vennootschap in het verleden een liquidatiereserve aangelegd heeft, dan kan ze die in principe na vijf jaar tegen 5% uitkeren. Afhankelijk van de vennootschapsvorm moet deze uitkering wel een balans- en/of liquiditeitstest doorstaan. Hoe zit dat precies? 
 <a href="/geld_uit_uw_vennootschap_halen___dividend/welke_liquidatiereserves_zijn_in_2024_uitkeerbaar_tegen_5__/VLTAVEAR_EU16100701/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 26.03.2024</div>
                                <h4>GESTART MET EEN VENNOOTSCHAP</h4>
                                <h2><a href="/gestart_met_een_vennootschap/geen_minimumloon_in_startende_vennootschap/VLTAVEAR_EU16100801/search?">Geen minimumloon in startende vennootschap</a></h2>
                                <p class="resultIntro">
Een vennootschap moet aan minstens één bedrijfsleider een minimaal loon toekennen om niet uitgesloten te zijn van het verlaagde vennootschapstarief, maar die voorwaarde geldt niet voor startende vennootschappen. Welke vennootschappen zijn dat precies? 
 <a href="/gestart_met_een_vennootschap/geen_minimumloon_in_startende_vennootschap/VLTAVEAR_EU16100801/search?" class="more">Meer...</a></p>
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